HMRC used to look at whether more than an average of 90 days has been exceeded when reviewed over four years, which previously would have allowed you to (for example

Year 1 20 days

Year 2 97 days

Year 3 85 days

Year 4 18 days

Total days 220 days - average per year 55 days

So this example would allow non residency to remain in tact for all four years, even though Year 2 had exceeded more than 90 days.

However the new residency rules, are not as generous as this. And no one year can exceed 90 days, so I am afraid, in answer to your question, no you cannot borrow days from previous or the following tax year, to exceed 90 days in any one year.

The new statutory residence tests for you would look at the automatic test for someone working abroad and this asks

Third automatic overseas test

1.7 You work full-time overseas over the tax year, without any significant breaks during the tax year from overseas work, and:

you spend fewer than 91 days in the UK in the tax year,

the number of days in the tax year on which you work for more than three hours in the UK is less than 31.

1.8 The third automatic overseas test does not apply to you if:

you have a relevant job on board a vehicle, aircraft or ship at any time in the relevant tax year, andat least six of the trips you make in that year as part of that job are cross-border trips that:begin in the UKend in the UK, orbegin and end in the UK.

So you can see its just the 90 days or less, that is considered in each year, in its own right.

Sorry the news is not more favourable, and for you to retain or be treated as not resident for 2013/2014 you cannot exceed the 90 days.

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